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The purpose of this paper is to explore whether green innovation strategy has a positive effect on green innovation. Furthermore, this study investigates whether both green organizational identity and environmental organizational legitimacy mediate the relationship between green innovation strategy and green innovation.

This study is designed as a quantitative research using questionnaires to collect data and employing a variance-based or partial least squares structural equation modeling to test the hypotheses.

The empirical results show that green innovation strategy positively affects green innovation. This study also demonstrates that green innovation strategy positively affects green innovation indirectly via green organizational identity and environmental organizational legitimacy in manufacturing companies in Indonesia as a developing country. This study suggests that firms should develop green innovation strategy and it must be reflected as green organizational identity to get environmental organizational legitimacy, and then firms will achieve a better green innovation performance.

This study has the following limitations. First, a structural equation modeling is used as an approach to test the hypotheses and this may raise the issue of causality. Second, although examining the antecedents of green innovation, this study does not investigate its consequences. Third, the sample size used in this study is relatively small and limited to companies in the Surabaya Industrial Estate Rungkut, Indonesia. Finally, this study employs a cross-sectional survey and the data obtained are based on the Likert scales that may raise the issue of perception bias of the sampled managers.

The results of this study suggest that managers need to verify the roles of green organizational identity and environmental organizational legitimacy in their companies. In the era of environmentally conscious society, managers need to start with developing a green innovation strategy. However, managers also need to understand that having a strategy is not sufficient enough to directly enhance green innovation performance. Managers need to seek approaches on how to cultivate a strong green organizational identity and use the identity to get environmental organizational legitimacy from the stakeholders.

This research model and results provide the empirical evidence of the importance of green innovation and its antecedents, namely, a green innovation strategy, green organizational identity and environmental organizational legitimacy. When manufacturing companies in Indonesia implement this model of managing environmental issues, the society will get more benefits in terms of the reduction of environmental degradation, the availability of more green products and programs, the improvements in resource efficiencies and economic development and the enhancement of the quality of life.

A research framework exploring the mediating roles of green organizational identity and environmental organizational legitimacy on green innovation strategy–green innovation relationship is developed to provide the empirical evidence for the organizational identity theory and the organizational legitimacy theory. This study also provides practical implications for managers who are facing the environmental awareness business environment. If they want to achieve a better green innovation performance, managers should enhance their awareness in managing the antecedents of green innovation performance, namely, green innovation strategy, green organizational identity and environmental organizational legitimacy.

The authors aim to apply an “interpretive context – organizational action – outcome” framework to explore the positive effect of green organizational identity on green innovation performance. Besides, they would like to verify that both environmental commitment and environmental organizational legitimacy mediate between green organizational identity and green innovation performance.

The authors utilize a hybrid research method that includes both questionnaire data and public data to test the hypotheses to satisfy the triangulation in methodology. In addition, structural equation modeling (SEM) is used to perform the empirical research.

The results show that green organizational identity would positively affect green innovation performance. Moreover, green organizational identity could positively influence green innovation performance indirectly via environmental commitment and environmental organizational legitimacy. Firms should increase their green organizational identity, environmental commitment, and environmental organizational legitimacy to enhance their green innovation performance. Furthermore, the authors find out that green organizational identity, environmental commitment, environmental organizational legitimacy, and green innovation performance of small and medium‐sized enterprises (SMEs) are lower than those of large enterprises in Taiwan.

The authors develop a research framework to explore the positive effect of green organizational identity on green innovation and explore the mediation effects of environmental commitment and environmental organizational legitimacy.

The purpose of this study is to identify which of Lindblom's strategies of organizational legitimacy predominate in environmental and social disclosures in administration reports of publicly traded family companies under Brazilian shareholder control during the period 1997‐2006.

Descriptive research from a universe of 500 large companies from the ranking made in Exame magazine – “best and biggest”, 2006 edition. From these, 21 publicly traded family companies under Brazilian shareholder control were identified, but the longitudinal study was made with the 16 that published their administration reports in the last ten years. The sentence was considered as the unit of analysis, with application of the content analysis technique to messages contained in the administration reports that were related to environmental and social disclosures.

Research results show that the companies researched used the four strategies of organizational legitimacy proposed by Lindblom, either together or separately.

The second and third strategies predominated in the environmental and social disclosures from administration reports made from 1997 to 2006.

The value of the study is in its advancement of research made in the UK by Gray et al., Parsa and Kouhy, and in Brazil by Silva.

This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a source for organisational learning.

This study investigates the use of social media in WUs’ and stakeholders’ reactions as a source of data for organisational learning. This paper relies on a mixed-methods approach based on sentiment analysis of Facebook (FB) pages and semi-structured interviews with sustainability managers from a sample of Italian WUs.

Findings show that WUs increasingly use FB mainly to promote and disclose environmental issues and as a source of information for organisational learning. A longitudinal analysis of environmental disclosure via FB reveals a growing trend of both companies’ posts and stakeholder interactions and significant differences among organisations in their ways of using information and knowledge obtained from social media.

Theoretically, this paper builds an original link between disclosure via social media and organisational learning processes. Empirically, to the best of the authors’ knowledge, this is one of the first studies to identify the quantity and quality of environmental disclosure via FB and the related stakeholders’ reactions.

The purpose of this paper is to examine the environmental reporting (ER) practices of the local governments (LGs) in Malaysia. Specifically, it examines the driving motives for ER and also the underlying reasons for lack of disclosures in an array of reporting media.

A self-administered survey is conducted to all LGs in Peninsular Malaysia. The items in the questionnaire are based on the prior literature on social and environmental disclosures made by the public sector organisations (PSOs).

The results suggest that maintaining and/or improving the legitimacy status is the main driving motive for LGs to provide environmental disclosures in the absence of any regulatory requirements. On the other hand, a lack of skilled staff to handle ER is the primary reason contributing to the lack of environmental information being supplied to stakeholders.

The paper represents one of the few attempts made in examining the ER practices of the LGs within the perspective of a developing country. Insufficient research on this aspect contributes to a limited understanding on the development of ER practices in different economic stage and environment. The findings may be of interest to the relevant authorities in any policy changes that can further improve the extent and quality of environmental disclosures made by the LGs.

The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing corporate social (CS) reporting.

This study uses the Dhaka Stock Exchange (DSE) listed banks data during a 10-year period (2004–2013) and uses Islam and Kokubu (2018) CS reporting index. The LT variables are tested by using multiple regression method. A mixed-method of research with “triangulation design” has been used in this study for a comprehensive understanding of LT variables. In addition, a total number of 28 interviews (ranges from Corporate Social Responsibility Operational Manager to Managing Director/Chief Executive Officer) from 24 listed banks have been conducted to interpret bank managers’ legitimate perception in CS reporting.

This study supports the applicability of the broader thrust of LT for the banking industry of the developing economies in three ways. First, for companies with lower “proximity to end-users” by density in population disclose more social information than the companies with higher ones to gain/regain/maintain market legitimacy. Second, newer banks with less scope to reach proximity to end-users disclose more social information to fill proximity to tertiary clients’ gap to meet community expectation. Third, companies disclose more social information in their annual reports to legitimize corporate actions in response to the CS reporting initiatives taken by the stakeholders, particularly regulators.

The main implication of this study is that it extends the applicability of the LT for the developing country, in general, and for the banking industry, in particular.

The study enriches the existing LT literature of the developing economies’ banking industry by providing empirical evidence from the banking system in Bangladesh.

This study explores the impact of green supply chain integration (GSCI) on enterprise performance (EP) from an organizational capability perspective. Additionally, this study investigated the mediating effect of ambidextrous green innovation (AMGI) and the moderating effect of green legitimacy (GL).

This study followed a five-step systematic review of the literature to ensure the auditability and repeatability of the concept development process: (1) formulation of the question, (2) research area orientation, (3) selection and evaluation of research literature, (4) data analysis and synthesis and (5) reporting and application of results.

This study clarified the concepts and dimensions of four relevant variables and, based on the organizational capability theory (OCT), ambidextrous innovation theory (AIT) and new institutional theory (NIT), explained the interactions among these variables and proposed a conceptual framework. In addition, an agenda for future research has been suggested.

This study provides a new direction for future GSCI research and practice in emerging economies. Enterprises should focus on developing GSCI capabilities to promote its positive impact on enterprise performance through AMGI adoption. Moreover, they must emphasize the acquisition of GL, which provides a certain degree of security, to realize the benefits of AMGI.

The purpose of this study is to examine three electric utilities, two publicly owned and one privately owned. The basis of this examination is legitimacy theory employing a small sample case‐type approach. In particular we are interested in social and environmental disclosures found in annual reports and how these disclosures differentiate between publicly owned and privately owned enterprises. In our examination we use some traditional efficiency measures but we also employ effectiveness measures relying on the proprietary costs and information costs views in our analysis. Our major findings are that ownership status and size, which are likely to affect legitimacy, influence the amount of social and environmental disclosure. Finally, while environmental disclosures seem to be related to information costs and benefits, this relationship does not seem to hold for social disclosures.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

As the world approaches the year 2020 – which has been the most looked-forward-to years since the Millennium, offering as it does the opportunity to use “20:20 vision” as a descriptor – it is perhaps useful to look back over those 20 years to understand how far sustainability and environmental concerns have developed with regard to business strategy. While these concerns were prevalent at the turn of the century, they were not mainstream in terms of how they were dealt with by firms, and there was considerable difference in how firms treated them depending on where they were based, how big they were and how it fed into their overall corporate strategy.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also examines the relationship between sustainability reporting activity and corporate economic performance for a sample of 99 companies in Gulf Cooperation Council (GCC) countries that addressed SDGs in their sustainability reports published in 2019.

Using a two-stage analysis, this study examines how firms’ characteristics and corporate governance variables affect SDG and economic performance, as well as the firm’s decision to adopt EXTA statements for a sample of companies in that addressed SDGs in their sustainability reports published in 2019. The authors collected data from the Global Reporting Initiative’s (GRI) Sustainability Disclosure database and the Bureau van Dijk for Orbis database.

The results show that the variables firm size, profitability, big 4 auditors and government ownership significantly affect SDG and economic performance. The results also reveal that firms operating in the manufacturing sector are positively correlated with SDG and the firm’s decision to adopt EXTA statements. Furthermore, the results indicate that board independence positively affects SDGs and EXTA.

The results can be particularly relevant and timely in helping large GCC companies promote their engagement to sustainable development practices by adopting more sustainable long-term strategies and policies. The findings could also guide managers in the strategic direction to identify firms’ characteristics and corporate governance features essential to promote sustainability reporting, an increasingly important performance indicator for investors and to enhance their confidence in the capital market. The results may also have practical implications to policymakers and other regulators in GCC countries to define effective frameworks that promote sustainable development reports and the use of EXTA.

The results make significant contributions by providing new insights to the existing literature on sustainability reporting in emerging markets by examining a unique perspective on the influence of firms’ characteristics and corporate governance features on the adoption of new sustainability reporting practices. The authors further add to the previous literature on the relationship between a firm’s economic performance and sustainable reporting by providing evidence from large companies in GCC countries, which might benefit from the adoption of multiple conceptual lenses, in this case, legitimacy and stakeholder theories. Lastly, through the empirical findings, this study provides economic validity to the 2018 joint initiative of the GRI and the United Nations Global Compact to strengthen corporate actions to achieve the United Nations SDGs.